下列关于我国现行的资源税的说法中，不正确的是（）。 -题库考试答案搜索网

下列关于我国现行的资源税的说法中，不正确的是（）。

单选题

2022-01-10 11:27

A、我国现行资源税的征税对象是所有具有商品属性的资源
B、开征资源税弥补了增值税调节作用不足的缺陷
C、资源税具有受益税的性质
D、资源税的立法原则为普遍征收、级差调节

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正确答案

A

试题解析

选项A：我国现行资源税的征税对象既不是全部的自然资源，也并非对所有具有商品属性的资源都征税，而主要选择对矿产资源进行征税。

标签：资源税注册税务师税法一 CMS专题

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